两部门发布个人销售住房增值税政策：不满2年按3%全额缴纳 2年以上免征

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced a new policy regarding the value-added tax (VAT) on the sale of personal housing, effective from January 1, 2026, which introduces different tax rates based on the duration of property ownership [1] Group 1: Tax Policy Changes - Individuals selling housing purchased for less than 2 years will be required to pay VAT at a rate of 3% on the total sale amount [1] - Individuals selling housing purchased for 2 years or more will be exempt from VAT [1] - The new policy will replace the previous transitional regulations regarding the VAT reform, which will cease to be effective from the same date [1]